Course Description: Are you up to speed with the latest accounting issues facing smaller companies as they emerge into the “new normal”? This course presents an essential update for accountants involved in the preparation and/or audit of statutory accounts under FRS 102, FRS 102 s1a and FRS 105”
- Lease modifications
- Temporary and permanent diminutions
- The minefield that is reversals of impairment write-downs
- Accounting for mixed use properties
- The growing problem of illegal dividends
- Accounting for company voluntary arrangements
- Capital reduction schemes post Covid-19
- Progress towards updated versions of FRS 102, FRS 102 S1A and FRS 105
- Latest news on Companies House developments concerning filing of profit & loss accounts
About the Presenter: Guy Loveday is Joint author of Butterworth's Financial Reporting and Accounting Service and a member of the lecturing panels for both the ICAEW and the ACCA. He specialises in Auditing and Financial Reporting updates, for accountants in practice and industry, and in Finance courses for members of the wider financial community. He also provides a consultancy service to assist companies in preparing their annual financial statements. Guy makes occasional television appearances and has regularly written for Accountancy magazine for many years.
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